US IS IA)VE MINisfRILS REPORT Af4D FINAficiAL STATEMENTS FOR THE YEAR ENDED31 MARCH 2023 CIIARrrY COMMISSION NO. AI92214 JESU5 IS LOVE MIN[Snu￿ UK Cklrlty #uthbrr. 1192214 HARITY N MBER 1192214 MEMBERS OF mANAGEMETr￿ COMMIThEE DIRECTORS Mr. mar￿ Hensler Cn Mrs. Sayile Macias Zambrano Mrs. Betina Gutierrez Roj&% Mr. Edwin Garcia Bonilla REGI ERED OFFI 85 Valleyfield Road London SW162HX JESUS IS LOVE MINi$fRI￿ UK Ch•rlty Dvmbtr. 1192214 Dlredor'sAnnual Reportfor Iheyear ended31 March 2023 The Direc￿[3 for the purwses of the Companies ACL submit their annual Tewrt and the financial statements for ihe year ended 31 March 2023. Sirue¢ure* governxnce and m*D*gement The JESUS IS LOVE MINISTRIES is a Company limitoj by gu8rantr¢ governed by its memorandum & articles of association. Company number: 1192214. The directors of the company are known a5 member5 of the Management Committee. All new staff, volunleer5 and Management Committee memEers musl go through an induction Pro￿5$ at ihe start of their work with the organisation. This process aims to familiarise them with the aims. objectives and stnjciures ofthe organisaiion, &% well as the policie5 and procedures which are likely lo b¢ of relcvance to their work. The main activily of the organisaiion is a church for the Spanish sp*aker community. Each ar¢a is managed by the Direclor. &ssisled by volunRern. Objeciiva Illd A¢tlviti¢s JESUS IS LOVE MINISTRIES'S aims and Obj￿IlyeS provide seryiccs which will permit them to overcome s(Kial marginalisation and gain access to mainstream services, opportunilies and entiilements in the UK. while maintsining their cultural identiry within a globalised and muliiculiurnl 50ci¢ty. The trustees we reswnsible for keeping proper accounting re¢ords disclose with re4$0nable accuracy ai any time the financi￿ tM)silion of the company and ¢nable them lo ensure that the accounts comply with the Companies Aei 2006. They are also responsible for safeguarding the pssets of the company and hence for tsking reasonable steps for the p￿Vention and deteaion of fraud ￿ other irregularities. SMAII company exemptions Thi5 re[￿ has been prepHrrd in •c¢ordaDce with the SPEeiil provisioD5 relalitig 10 small companies within Companies Act 2(￿. By ord ler Cruz 2024 JESUS IS LOVE MINISTRIFS UK Ch*￿ty ll•wber. 1192214 srATEMENT OF FINANCIAL AcnviTIFS (IIYCLUDING INCOME AND EXPENDITURE ACCOUKD IR THE YEAR ENDED 31 MARCH 2023 Nrfes Unrestri¢*d RestriL1￿ Toial Fund5 Funds Fund5 2023 JDcowiD2 resourees from tentrnted funds Voluntsry income Total incoming resources 69.995 69,995 69.995 69.995 Resourtes expe￿ded. Ctsvernance costs 66J49 66J49 Total resources ex￿￿1￿1 Net incoming resourtts 3.646 Nel movement in funds Total funth ai 31" March 2022 3.089 6.735 Total fuDds at 31" March 21123 All of the above resuhs are derived from conttnuing activities. All gains and losses recognised in the year are included above. The Ststemellt ofFinancial Activitie5 8]so complies with the requirErneDts fix an Incon￿ aDd extKnditiLfE account und¢r th¢ Companies Aci 2006. The nrte5 on page 6 forn t￿rt of these accounts JESUS IS LOVE MINtST]UFS UK CIL&rlty DllmbrT: 1192214 BALANCE SHEET AS AT 31 MARCH 2023 Note 2023 FIXED ASSETS Tatjgible assets CURRETrrr A&SETS Debior5 and prepaJTh¢nts Cash at bank and in hand 37 CREDTTORS: Amounts falling due more than ODt year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES THE FUNDS OF THE ORGANISATION Restricted In￿Me funds Unrestricted income fuDd5 6.735 For the year ended 31° March 2023 the church wis entitled to exemption under the Companies Act 2006. No membe[5 have required the entity to obtain an audit of its accowits for the year in question. The direc￿r5 acknowledge their r¢sponsibility for. il Ensuring the company keeps accoun¢illg records- and ii) Preparing accounts which give a true and fair view of the state of affairs of the company as at the end of its profjt and loss for the f￿anCial year. and which otherwise comply with the requinnents of the Companies ACL relating Èo accounts so far as applicable to the company. The fiDan¢iai 51atements w and signed on its beha Toved by the management committee on 2 February 2024 Mr. mll￿0 Hensler otes on pages 6 fonn part of these accounts JESUS IS ￿VE MINISTrIES UK Ch•rlty Dumber. 1192214 NOTFS FORMING PART OF THE FINANCL4L sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 I. BASIS OF PREPARATION Ai¥D AcrOU￿VNG POLICIES (a) Th¢ accounts have been pTeFored underth¢ historical convention, and in accordance with applicable accounting standards. Ib) The company h&s iaken advantsge of th¢ exempti0Tr8 in Financi￿ Reporting Standard No.1 from the requirement to ￿lUCe a flow ststern￿l on th¢ grounds that it is a small company. (¢) The accounts have i%en pre* on the going concern basis. Idl VoluD¢ary income is rtteiv¢d by way ofdonations a[￿ gifts is it)cluded in fidl in the Stskment of Financuil Activitsts wheTh receivabk. The v¥]ue of seNces provided by volun*Ef5 ha% not Frten includ&t le} Grnnts, irKluding grants [1￿ the pwchase of asseL% where applicablt, are recognised in full in the Statrment of FinaDcial Aaivilie5 in the year in whith t are receivable. (fj Incoming Tesoureos from invesknents is i￿1￿¢*d when receivable. (gl Resources exr*nded are retognised ID the ptri￿ in which thry are incurred Resou￿¢$ exFCt¥Jed include auributable VAT that taDnot be recovere (h) Supp)rt CC6ts includ¢ ¢entral functions and havebeen allocated io activty cost categories the basis ofttlevant stsff time. (i) Goveman¢¢ ¢05ts include c(Lsts of the FffekMratTh andexamination of statu accounts the costs Orm￿ ￿e￿ingS and cost of any IEgai advice to tnJ5tees o governaoce or consiitwional matte (i) Unrestricted fijnds are donations and other inc(￿1￿8 re50urcts receivable or generated forthe (thjects of the wisation withoui further specified purpc6e atsd are available &5 8eneTal funds. (k) Tangible fixed assets are ststrd * cort less depTeciation. Depreciation is provided at ratrs calculated w write off the cwt less Tesidual valu¢ over each asset'5 expe¢ted seful life, as follows.'_ Fwniture, equipment aDd comiNrterequitADenl 2￿A Stsaight line US IS IA)VE MINisfRILS REPORT Af4D FINAficiAL STATEMENTS FOR THE YEAR ENDED31 MARCH 2023 CIIARrrY COMMISSION NO. AI92214 JESU5 IS LOVE MIN[Snu￿ UK Cklrlty #uthbrr. 1192214 HARITY N MBER 1192214 MEMBERS OF mANAGEMETr￿ COMMIThEE DIRECTORS Mr. mar￿ Hensler Cn Mrs. Sayile Macias Zambrano Mrs. Betina Gutierrez Roj&% Mr. Edwin Garcia Bonilla REGI ERED OFFI 85 Valleyfield Road London SW162HX JESUS IS LOVE MINi$fRI￿ UK Ch•rlty Dvmbtr. 1192214 Dlredor'sAnnual Reportfor Iheyear ended31 March 2023 The Direc￿[3 for the purwses of the Companies ACL submit their annual Tewrt and the financial statements for ihe year ended 31 March 2023. Sirue¢ure* governxnce and m*D*gement The JESUS IS LOVE MINISTRIES is a Company limitoj by gu8rantr¢ governed by its memorandum & articles of association. Company number: 1192214. The directors of the company are known a5 member5 of the Management Committee. All new staff, volunleer5 and Management Committee memEers musl go through an induction Pro￿5$ at ihe start of their work with the organisation. This process aims to familiarise them with the aims. objectives and stnjciures ofthe organisaiion, &% well as the policie5 and procedures which are likely lo b¢ of relcvance to their work. The main activily of the organisaiion is a church for the Spanish sp*aker community. Each ar¢a is managed by the Direclor. &ssisled by volunRern. Objeciiva Illd A¢tlviti¢s JESUS IS LOVE MINISTRIES'S aims and Obj￿IlyeS provide seryiccs which will permit them to overcome s(Kial marginalisation and gain access to mainstream services, opportunilies and entiilements in the UK. while maintsining their cultural identiry within a globalised and muliiculiurnl 50ci¢ty. The trustees we reswnsible for keeping proper accounting re¢ords disclose with re4$0nable accuracy ai any time the financi￿ tM)silion of the company and ¢nable them lo ensure that the accounts comply with the Companies Aei 2006. They are also responsible for safeguarding the pssets of the company and hence for tsking reasonable steps for the p￿Vention and deteaion of fraud ￿ other irregularities. SMAII company exemptions Thi5 re[￿ has been prepHrrd in •c¢ordaDce with the SPEeiil provisioD5 relalitig 10 small companies within Companies Act 2(￿. By ord ler Cruz 2024 JESUS IS LOVE MINISTRIFS UK Ch*￿ty ll•wber. 1192214 srATEMENT OF FINANCIAL AcnviTIFS (IIYCLUDING INCOME AND EXPENDITURE ACCOUKD IR THE YEAR ENDED 31 MARCH 2023 Nrfes Unrestri¢*d RestriL1￿ Toial Fund5 Funds Fund5 2023 JDcowiD2 resourees from tentrnted funds Voluntsry income Total incoming resources 69.995 69,995 69.995 69.995 Resourtes expe￿ded. Ctsvernance costs 66J49 66J49 Total resources ex￿￿1￿1 Net incoming resourtts 3.646 Nel movement in funds Total funth ai 31" March 2022 3.089 6.735 Total fuDds at 31" March 21123 All of the above resuhs are derived from conttnuing activities. All gains and losses recognised in the year are included above. The Ststemellt ofFinancial Activitie5 8]so complies with the requirErneDts fix an Incon￿ aDd extKnditiLfE account und¢r th¢ Companies Aci 2006. The nrte5 on page 6 forn t￿rt of these accounts JESUS IS LOVE MINtST]UFS UK CIL&rlty DllmbrT: 1192214 BALANCE SHEET AS AT 31 MARCH 2023 Note 2023 FIXED ASSETS Tatjgible assets CURRETrrr A&SETS Debior5 and prepaJTh¢nts Cash at bank and in hand 37 CREDTTORS: Amounts falling due more than ODt year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES THE FUNDS OF THE ORGANISATION Restricted In￿Me funds Unrestricted income fuDd5 6.735 For the year ended 31° March 2023 the church wis entitled to exemption under the Companies Act 2006. No membe[5 have required the entity to obtain an audit of its accowits for the year in question. The direc￿r5 acknowledge their r¢sponsibility for. il Ensuring the company keeps accoun¢illg records- and ii) Preparing accounts which give a true and fair view of the state of affairs of the company as at the end of its profjt and loss for the f￿anCial year. and which otherwise comply with the requinnents of the Companies ACL relating Èo accounts so far as applicable to the company. The fiDan¢iai 51atements w and signed on its beha Toved by the management committee on 2 February 2024 Mr. mll￿0 Hensler otes on pages 6 fonn part of these accounts JESUS IS ￿VE MINISTrIES UK Ch•rlty Dumber. 1192214 NOTFS FORMING PART OF THE FINANCL4L sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 I. BASIS OF PREPARATION Ai¥D AcrOU￿VNG POLICIES (a) Th¢ accounts have been pTeFored underth¢ historical convention, and in accordance with applicable accounting standards. Ib) The company h&s iaken advantsge of th¢ exempti0Tr8 in Financi￿ Reporting Standard No.1 from the requirement to ￿lUCe a flow ststern￿l on th¢ grounds that it is a small company. (¢) The accounts have i%en pre* on the going concern basis. Idl VoluD¢ary income is rtteiv¢d by way ofdonations a[￿ gifts is it)cluded in fidl in the Stskment of Financuil Activitsts wheTh receivabk. The v¥]ue of seNces provided by volun*Ef5 ha% not Frten includ&t le} Grnnts, irKluding grants [1￿ the pwchase of asseL% where applicablt, are recognised in full in the Statrment of FinaDcial Aaivilie5 in the year in whith t are receivable. (fj Incoming Tesoureos from invesknents is i￿1￿¢*d when receivable. (gl Resources exr*nded are retognised ID the ptri￿ in which thry are incurred Resou￿¢$ exFCt¥Jed include auributable VAT that taDnot be recovere (h) Supp)rt CC6ts includ¢ ¢entral functions and havebeen allocated io activty cost categories the basis ofttlevant stsff time. (i) Goveman¢¢ ¢05ts include c(Lsts of the FffekMratTh andexamination of statu accounts the costs Orm￿ ￿e￿ingS and cost of any IEgai advice to tnJ5tees o governaoce or consiitwional matte (i) Unrestricted fijnds are donations and other inc(￿1￿8 re50urcts receivable or generated forthe (thjects of the wisation withoui further specified purpc6e atsd are available &5 8eneTal funds. (k) Tangible fixed assets are ststrd * cort less depTeciation. Depreciation is provided at ratrs calculated w write off the cwt less Tesidual valu¢ over each asset'5 expe¢ted seful life, as follows.'_ Fwniture, equipment aDd comiNrterequitADenl 2￿A Stsaight line ## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES** ## **JESUS IS LOVE MINISTRIES UK** I report on the accounts of JESUS IS LOVE MINISTRIES UK for the year ended 31[st] March 2023 set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages. ## **Respective responsibilities of trustees and examiner** The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of accounts: they consider that the audit requirement under section 144(2) of the Charities Act 2011 (the 2011 Act), does not apply. It is my responsibility to: - Examine the accounts under section 145 of the 2011 Act. - Follow the procedures laid down in the General Directions given by the Charity Commissioners made under section 145 (5) (b) of the 2011 Act. - State whether particular matters have come to my attention. ## **Basis of Independent examiner’s report** My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below. ## **Independent examiner’s statement** In the course of my examination, no matter has come to my attention: 1. Which gives me reasonable cause to believe that, in any material aspect, the trustees have not met the requirements to ensure that: - Proper accounting records are kept (in accordance with section 386 of the Companies Act 2006) - Accounts are prepared which agree with the accounting records and comply with the accounting requirements of the section 396 of the Companies Act 2006 and with the methods and principles of the Statements of Recommended Practice: Accounting and Reporting by Charities have not been met; or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Claudia Patricia Giraldo FCCA Tel. 020 8150 6244 1